Scope
House Bill 560 of the 2026 Maryland session, "Sales and Use Tax and Property Tax – Exemptions for Data Centers – Repeal", would have repealed the qualified data center sales and use tax exemption in Tax-General 11-239 and the county and municipal authority in Tax-Property 7-248 to reduce or eliminate the assessment of qualified data center personal property. It received a committee hearing only.
- Geographic scope
- Maryland
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Maryland General Assembly
Dates
- Adopted
- No adoption day is recorded
- Effective
- Never took effect (did not pass)
- Scheduled expiration
- None scheduled
- Ended
- 13 April 2026
- Completion condition
- None stated
- Source document
- The source page states no document date
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Maryland House Bill 560 of 2026 proposed repealing the qualified data center sales and use tax exemption and the local option to reduce property tax assessments on qualified data center personal property. Its last recorded action was a House Ways and Means hearing on 12 February 2026; the session adjourned sine die on 13 April 2026 without the bill passing, so both exemptions remain in the Code.
What this does not establish
- The related exemption record is md-tg-11-239-qualified-data-center-sales-use-exemption.
- The end date recorded here is the scheduled 90th-day sine die from the official session-dates document.
Unresolved questions
None recorded.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- Related, not a replacement Qualified data center sales and use tax exemption (Tax-General 11-239) (In effect)
Sources
https://mgaleg.maryland.gov/2026RS/bills/hb/hb0560F.pdf